Page 142 - Hong Kong Housing Society 香港房屋協會 - Annual Report 2018 年報
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AUDITED FINANCIAL STATEMENTS 已審核財務報表




            Notes to the Financial Statements
            財務報表附註




            2.3  Issued but not yet effective Hong Kong                 2.3  已頒布但未生效之香港財務

                 Financial Reporting Standards (continued)                   報告準則 €ᚃ
                 HKFRS 15 (continued)                                        香港財務報告準則第十五號€ᚃ
                 The standard also introduces extensive qualitative and quantitative   ༈๟ۆ͵ˏɝᄿع֛ٙ׌ʿ֛ඎמᚣ
                 disclosure requirements, including disaggregation of total revenue,   ஝֛dܼ̍ʱװϗूᐼᕘdᗫ׵ᄵБ
                 information about performance obligations, changes in contract   ᐶࣖப΂eʔΝಂගٙΥߒ༟ପʿࠋ
                 asset and liability account balances between periods and key   වሪͦഐቱٙᜊਗ˸ʿ˴ࠅкᓙʿП
                 judgements and estimates. The standard will supersede all current   ࠇٙ༟ࣘf༈๟ۆਗ਼՟˾࠰ಥৌਕజ
                 revenue recognition requirements under HKFRSs. Either a full   ѓ๟ۆධɨהϞତࣛϗूᆽႩ஝֛f
                 retrospective application or a modified retrospective adoption is   ׵ڋϣᏐ͜༈๟ۆࣛd඲Όࠦ৛๑Ꮠ
                 required on the initial application of the standard. In June 2016, the   ͜א௅ʱ৛๑Ꮠ͜fɚཧɓʬϋʬ
                 HKICPA issued amendments to HKFRS 15 to address the         ˜d࠰ಥึࠇࢪʮึ཯̺࠰ಥৌਕజ
                 implementation issues on identifying performance obligations,   ѓ๟ۆୋɤʞ໮€ࡌࠈ༆ᙑમॶ༈๟
                 application guidance on principal versus agent and licences of   ۆٙʔΝྼ݄ਪᕚdܼ̍ᗆйᄵߒப
                 intellectual property, and transition. The amendments are also   ΂d˴ԫɛၾ˾ଣɛʿٝᗆପᛆ஢̙
                 intended to help ensure a more consistent application when entities   ϞᗫٙᏐܸ͜ˏd˸ʿ๟ۆમॶٙཀ
                 adopt HKFRS 15 and decrease the cost and complexity of applying   ನf༈ഃࡌࠈ͵Ꮭ՘пᆽڭྼ᜗׵મ
                 the standard. The Housing Society plans to adopt the transitional   ॶ࠰ಥৌਕజѓ๟ۆୋɤʞ໮ࣛঐһ
                 provisions in HKFRS 15 to recognise the cumulative effect of initial   ̋ɓߧήᏐ͜ʿࠥЭᏐ͜Ϟᗫ๟ۆٙ
                 adoption as an adjustment to the opening balance of accumulated   ϓ͉ʿልᕏ׌fג܊՘ึࠇྌમॶ࠰
                 surplus at 1 April 2018. In addition, the Housing Society plans to apply   ಥৌਕజѓ๟ۆୋɤʞ໮ʘཀನ׌ૢ
                 the new requirements only to contracts that are not completed   ˖d˸ᆽႩڋϣમॶٙଢ଼ࠇᅂᚤdԨ
                 before 1 April 2018. The Housing Society expects that the transitional   ࿁ɚཧɓɞϋ̬˜ɓ˚ʘಂڋଢ଼ጐޮ
                 adjustment to be made on 1 April 2018 upon initial adoption of   ቱЪ̈ሜ዆dϤ̮dג܊՘ึࠇྌස
                 HKFRS 15 will not be material.                              ࿁׵ɚཧɓɞϋ̬˜ɓ˚ۃ֠͊ҁϓ
                                                                             ʘΥߒᏐ͜༈ഃอ஝֛fג܊՘ึཫ
                                                                             ಂਗ਼׵ɚཧɓɞϋ̬˜ɓ˚મॶ࠰ಥ
                                                                             ৌਕజѓ๟ۆୋɤʞ໮ܝЪ̈ʘཀನ
                                                                             ׌ሜ዆Ԩʔࠠɽf


                 The Housing Society has assessed the impact on application of HKFRS   ג܊՘ึʊ൙ПᏐ͜࠰ಥৌਕజѓ๟
                 15 and does not anticipate that the application of HKFRS 15 will have   ۆୋɤʞ໮ٙᅂᚤdԨཫಂᏐ͜࠰ಥ
                 a material impact on the timing and amounts of revenue recognised   ৌਕజѓ๟ۆୋɤʞ໮ਗ਼ʔึ࿁΢జ
                 in the respective reporting periods. However, the application of   ѓಂගᆽႩϗɝٙࣛගʿږᕘପ͛ࠠ
                 HKFRS 15 in the future may result in more disclosures.      ɽᅂᚤf್Ͼdਗ਼ԸᏐ͜࠰ಥৌਕజ
                                                                             ѓ๟ۆୋɤʞ໮̙ঐึኬߧһεמᚣf
















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